Universities Scotland has called for government funding to help meet an estimated £6.2 million rise in National Insurance contributions.
The estimate, from a survey of Scotland's 21 higher education institutions, is based on existing NIC liabilities and includes only directly employed staff.
David Caldwell, director of Universities Scotland, said: "Because we cannot charge students more - something we wouldn't want to do anyway - it is essential that this £6 million is made good. The only alternative would be more cost-cutting, which would harm teaching and research."
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